(b) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. 4. Notwithstanding the provisions of subdivision one of this section, the tax commission, in its discretion, may require or permit any or all persons or carriers liable for any tax or fee imposed by this article, to make payment of any tax, fee, penalty or interest to banks, banking houses or trust companies designated by the tax commission and to file returns and reports with such banks, banking houses or trust companies as agents of the tax commission, in lieu of making any such payment directly to the tax commission. However, the tax commission shall designate only such banks, banking houses or trust companies as are or shall be designated by the comptroller as depositories pursuant to section five hundred fifteen. 5. Notwithstanding any other provision of this section: (a) Upon agreement with the heads of the department of motor vehicles, the department of transportation, the department of environmental conservation, the division of state police, the thruway authority, the United States department of transportation, and the United States department of homeland security (or any other federal agency which may assume the duties of either or both of such federal agencies), the commissioner may disclose to such agencies the name, address, employer identification number, vehicle identification number, application status information, and other appropriate identifying and application information, of persons holding a certification of registration or license under this article, persons whose certificate of registration or license under this article has been revoked, suspended or surrendered, and persons whose application for a certificate of registration or license under this article has been denied, for the purposes of improving the safety and security oversight of the motor carrier industry and coordinating and streamlining the credentialing process for such industry administered by such agencies.

(b) Any information disclosed by the commissioner pursuant to paragraph (a) of this subdivision may, pursuant to such agreement, be re-disclosed by and among the heads of such agencies and may also be re-disclosed to the heads of comparable agencies of any other state, the District of Columbia or any province or territory of Canada in furtherance of the purposes specified in this subdivision. 6. (a) Notwithstanding the provisions of subdivision one of this section, upon written request from the chairperson of the committee on ways and means of the United States House of Representatives, the chairperson of the committee on finance of the United States Senate, or the chairperson of the joint committee on taxation of the United States Congress, the commissioner shall furnish such committee with any current or prior year returns or reports specified in such request that were filed under this article by the president of the United States, vice-president of the United States, member of the United States Congress representing New York state, or any person who served in or was employed by the executive branch of the government of the United States on the executive staff of the president, in the executive office of the president, or in an acting or confirmed capacity in a position subject to confirmation by the United States senate; or, in New York state: a statewide elected official, as defined in paragraph (a) of subdivision one of section seventy-three-a of the public officers law; a state officer or employee, as defined in subparagraph (i) of paragraph (c) of subdivision one of such section seventy-three-a; a political party chairperson, as defined in paragraph (h) of subdivision one of such section seventy-three-a; a local elected official, as defined in subdivisions one and two of section eight hundred ten of the general municipal law; a person appointed, pursuant to law, to serve due to vacancy or otherwise in the position of a local elected official, as defined in subdivisions one and two of section eight hundred ten of the general municipal law; a member of the state legislature; or a judge or justice of the unified court system; or filed by a partnership, firm, association, corporation, joint-stock company, trust or similar entity directly or indirectly controlled by any individual listed in this paragraph, whether by contract, through ownership or control of a majority interest in such entity, or otherwise, or filed by a partnership, firm, association, corporation, joint-stock company, trust or similar entity of which any individual listed in this paragraph holds ten percent or more of the voting securities of such entity; provided however that, prior to furnishing any return or report, the commissioner shall redact any copy of a federal return (or portion thereof) attached to, or any information on a federal return that is reflected on, such return or report, and any social security numbers, account numbers and residential address information.

(b) No returns or reports shall be furnished pursuant to this subdivision unless the chairperson of the requesting committee certifies in writing that such returns or reports have been requested related to, and in furtherance of, a legitimate task of the Congress, that the requesting committee has made a written request to the United States secretary of the treasury for related federal returns or reports or return or report information, pursuant to 26 U.S.C. Section 6103(f), and that if such requested returns or reports are inspected by and/or submitted to another committee, to the United States House of Representatives, or to the United States Senate, then such inspection and/or submission shall occur in a manner consistent with federal law as informed by the requirements and procedures established in 26 U.S.C. Section 6103(f).